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Alamat Penerbit / Pengelola : Jl. Meranti Raya No.1, Pandang, Panakkukang, Kota Makassar, Sulawesi Selatan 90231, Indonesia
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Bata Ilyas Journal of Accounting
Published by Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
ISSN : -     EISSN : 27742555     DOI : https://doi.org/10.37531/bijac
Core Subject : Social,
Social Sciences
Bijac adalah jurnal ilmiah yang menerbitkan hasil penelitian original pada bidang akuntansi secara holistik. Bijac berkomitmen untuk menerbitkan karya-karya ilmiah berkualitas tinggi di bidang akuntansi dan bidang lain yang terkait yang menggunakan alat analisis dari disiplin ilmu dasar seperti ekonomi, statistik, psikologi, dan sosiologi. Penelitian-penelitian empiris, analitik dan eksperimental dari semua pendekatan dan paradigma, baik normatif maupun positif, akan diterbitkan selama berkontribusi pada kemajuan ilmu pengetahuan dalam akuntansi secara signifikan. Serta metode studi lapangan yang dilakukan untuk menjawab pertanyaan-pertanyaan ekonomi, faktor eksternal dan internal dalam bidang akuntansi, pengauditan, pengungkapan, pelaporan keuangan, perpajakan, dan sistem informasi serta bidang terkait seperti keuangan perusahaan, investasi, pasar modal, hukum, perikatan, dan informasi ekonomi adalah karya yang potensial diterbitkan pada Bijac.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 76 Documents
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Analysis of the Financial Performance of Manufacturing Companies in the Cigarette Sub-Sector of the Consumer Goods Industry Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Ronald Sinyo Noriwary; Victor Pattiasina
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1371

Abstract

The purpose of conducting research is to analyze the financial performance of cigarette companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 through analysis of liquidity, solvency, activity, and profitability ratios. The research data is secondary data obtained indirectly from third parties or through documents. The data source for this research was obtained from the internet via the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, in the form of annual reports of companies in the cigarette sector in the consumer goods industry for 2016-2019. The results showed that the company Gudang Garam Tbk had excellent performance; this was evidenced by the liquidity, solvency ratio, activity ratio, and the company's profitability ratio, which continued to fluctuate and tended to increase. The company H. M Sampoerna Tbk has performed exceptionally well, evidenced by the ratio of liquidity and solvency, and is terrible when judged by the ratio of activity and profitability. The company Bentoel International Investama has a poor performance, evidenced by its profitability ratio, which experiences losses yearly, but the ratio of liquidity, solvency, and activity fluctuates. PT. Wismilak Inti Makmur has performed exceptionally well, judging from its liquidity, solvency, and profitability ratios. However, in terms of its activity ratio, it has performed quite poorly because its value continues to decline.Keywords:Liquidity Ratio; Solvency Ratio; Activity Ratio; Profitability Ratio
A Look at How Regional Financial Accounting, Government Internal Control, and IT Affect Financial Statement Quality Yaya Sonjaya; Muslim Muslim
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4854

Abstract

This correlational study aims to explain the impact of the Regional Financial Accounting System (SAKD), the Government Internal Control System (SPIP), and the Use of Information Technology on the Quality of Regional Financial Reports at the Regional Apparatus Organization of Papua Province. The sampling technique is a Saturated sample of 67 respondents who perform duties as general treasurer/assistant/assistant, regional financial report system operator, or financial report verification section. According to the findings of this investigation, the regional financial accounting system needed to be implemented optimally. Supposedly, the implementation of the regional financial accounting system facilitates the achievement of quality regional financial management by local administrations. Implementing the regional accounting system has not optimally contributed to producing high-quality regional financial reports. The effectiveness of the government's internal control system can influence the quality of local government financial reports by continuously applying critical processes to actions and activities carried out by leaders and all employees to provide sufficient assurance of achieving organizational goals through effective and efficient workouts. Utilizing information technology in the OPD environment of the Papua Provincial Government has enhanced the role of information technology in improving the integrity of Local Government Financial Statements.Keywords:Regional Financial Accounting System, Government Internal Control System, Information Technology and Quality of Financial Statements.
Good Corporate Governance and Corporate Social Responsibility on Firm Value Muslim Muslim; Yaya Sonjaya
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.4858

Abstract

This study aims to empirically examine the influence of independent commissioners and corporate social responsibility on firm value in state-owned and manufacturing companies listed on the Indonesia Stock Exchange. The population in this study are state-owned and manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of this research sample was carried out by purposive sampling method. Based on the existing criteria, 30 companies became the research sample. Data were analyzed using descriptive statistical tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test) and multiple linear regression analysis, coefficient of determination test, partial test and simultaneous test, which were processed using the SPSS program. The data analysis results show that Good Corporate Governance, proxied by independent commissioners, has a positive and significant influence on the value of BUMN and manufacturing companies listed on the Indonesia Stock Exchange. Meanwhile, Corporate Social Responsibility has a positive and insignificant effect on the value of BUMN and manufacturing companies listed on the Indonesia Stock Exchange.Keywords:Good Corporate Governance, Corporate Social Responsibility, Firm Value 
Laporan Keuangan Sebagai Alat Pengukur Kinerja Keuangan Rahmi Anugrah
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1755

Abstract

Analysis of the financial statements at PT Astra International Tbk was conducted to measure the financial performance of the organization, in measuring this performance there are two methods, namely financial and non-financial aspects. In this study there is a standardization set to make something analyzed can be said to be feasible or not. This is done as a measuring tool to draw conclusions whether the company's performance can be said to be good or not. There for we need a measure for comparison. In this case, ratio analysis is used to see the company's capabilities, including the liquidity ratio and solvency ratio. This research uses a descriptive method with a qualitative approach in order to obtain information in this research obtained from secondary data sources and data collection from official websites and relevant reading studies from several sources. The final result of the research explains that the company as a whole is said to be able to fulfill all of its short-term obligations and the same with other company obligations.
Pengaruh Kebijakan Harga Terhadap Keputusan Konsumen Dalam Pembelian Sayuran Di Desa Sahu Kecamatan Taliabu Utara Kabupaten Pulau Taliabu Provinsi Maluku Utara. Listiawati Abd Karim; Soedibjo Edy Santoso; Asriani Asriani
Bata Ilyas Journal of Accounting Vol 3, No 3 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v3i3.5285

Abstract

Listiawati Abd Karim, 18 01 044, Pengaruh Kebijakan Harga Terhadap Keputusan Konsumen Dalam Pembelian Sayuran Di Desa Sahu Kecamatan Taliabu Utara Kabupaten Pulau Taliabu Provinsi Maluku Utara.Pembimbing Drs. Soedibjo Edy Santoso, M.Si dan Asriani, SE., M.M.Tujuan penelitian ini untuk mengetahui pengaruh secara parsial dan simultan dari variabel harga dan keputusan konsumen dalam pembelian, dimana pada penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jumlah sampel 50 responden dengan menggunakan metode analisis regresi linier sederhana dengan bantuan aplikasi SPSS versi 25.Hasil dari penelitian ini menunjukkan bahwa terdapat pengaruh positif dan signifikan dari variabel harga terhadap variabel keputusan konsumen dalam pembelian begitu juga pada pengujian parsial dan simultan dari variabel harga terhadap variabel keputusan konsumen dalam pembelian yang menunjukan pengaruh positif dan signifikan. Kata Kunci : Harga, Keputusan Konsumen Dalam Pembelian.
Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Perusahaan Pada PT. Industri Jamu dan Farmasi Sido Muncul Tbk. Periode 2021-2023 M Habib Maheruddin; Leny Sepfianszah; Lilin Pancawati; MTA Najib
Bata Ilyas Journal of Accounting Vol 5, No 2 (2024): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i2.6784

Abstract

This research discusses financial ratios which are used to measure the company's financial performance at PT. Sido Muncul Herbal Medicine and Pharmaceutical Industry Tbk. 2021-2023 period. In 2021-2022, PT Industri Jamu dan Farmasi Sido Muncul Tbk's revenue/profits will decrease, even though it can be seen that this company looks quite large. Therefore, researchers want to analyze the financial reports of PT Industri Jamu dan Farmasi Sido Muncul Tbk whether in 2023 they will continue to decline or experience an increase in income/profits. The novelty in this research is in the margin data for each ratio used. The method used is a quantitative method that uses financial ratio analysis and the information in this research was obtained from the financial reports of the company PT. Sido Muncul Herbal Medicine and Pharmaceutical Industry Tbk. 2021 to 2023. Results of calculating financial ratios on PT's financial statements. Sidomuncul in 2021-2023 uses liquidity, solvency, activity and profitability ratios where the company can still be said to be in good condition even though there is a decrease in the ratio calculation from 2021 to 2023
Analisis Kredit Pada PT Bank Rakyat Indonesia (Persero) Tbk Diandra Syahrani Irfan; Nurafni Oktaviyah
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5986

Abstract

Metode penilaian kinerja keuangan bank terus berkembang seiring dengan perkembangan. Penelitian ini bertujuan untuk membandingkan tingkat kinerja keuangan PT Bank Rakyat Indonesia (Persero) Tbk. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Subyek penelitian ini adalah laporan keuangan PT Bank Rakyat Indonesia Tbk. (persero). Objek yang digunakan dalam penelitian ini adalah laporan keuangan PT Bank Rakyat Indonesia Tbk. (Persero) periode 2021-2022. Teknik pengumpulan data dalam penelitian ini adalah dengan mengunduh laporan keuangan dari situs resmi PT Bank Rakyat Indonesia Tbk. (persero).  Teknik analisis yang digunakan adalah penilaian rasio. Hasil penelitian ini diketahui bahwa analisis terhadap laba bersih pada tahun 2021 sebesar 21% dan pada tahun 2022 sebesar 25% Penilaian Kinerja Keuangan PT Bank Rakyat Indonesia Tbk. (Persero) dengan pendekatan rasio ini menunjukkan tren kenaikan yang terus berlanjut.
Analisis laporan keuangan untuk mengukur kinerja keuangan perusahaan pada PT Akbar Indo Makmur Stimec Tbk periode 2020-2021 Lidia Pratiwi; Wilisa Wilisa; Nurul Asyifa Qatrunnada; Hasriana Hasriana; Hariany Idris
Bata Ilyas Journal of Accounting Vol 4, No 2 (2023): Juli
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i2.1777

Abstract

Evaluating the financial performance of a company is important. This allows companies to measure and evaluate them so that they have a complete picture of the company's financial position. Financial statement analysis methods can be used to measure the financial performance of a company. The method of financial analysis includes several financial ratios such as liquidity, solvency, activity and profitability ratios. This study aims to determine the financial performance of PT Akbar Indo Makmur Stimec Tbk for the 2020-2021 period. Using the ratio of liquidity, solvency, activity and profitability. According to the results of this study, PT Akbar Indo Makmur Stimec Tbk is represented by a rate that fluctuates every year due to an increase or decrease in items in the financial statements such as sales, inventory, and profit.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Pertumbuhan Laba Pada Perusahaan Teknologi Yusuf Faisal
Bata Ilyas Journal of Accounting Vol 5, No 1 (2024): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v5i1.3909

Abstract

This research to examines the effect of Liquidity and Profitability on profit growth. The Liquidity is measured by the Current Ratio and the Profitability is measured by Return On Assets. The population of this research is all technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021. The approach used in this research is quantitative. Sampling in this study was carried out by purposive sampling method. The number of samples in this study are 9 technology companies listed on the Indonesia Stock Exchange in the period 2017 – 2021 with a total of 135 observations obtained. The analytical method used is multiple linear regression analysis using the SPSS (Statistical Product and Services Solutions) version 25. The results of this study indicate that (1) the Liquidity has a positive effect on profit growth. (2) Profitability ratios have a negative effect on profit growth.
Analisis transparansi pengelolaan dana Desa di Desa Mattiro Uleng Kecamatan Liukang Tupabbiring Utara Kabupaten Pangkajene dan Kepulauan Fitriani Fitriani; Mukhammad Idrus; Samirah Dunakhir
Bata Ilyas Journal of Accounting Vol 4, No 3 (2023): November
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i3.5911

Abstract

This study aims to find out: how is the Village Fund Management Transparency in Mattiro Uleng Village. The variable of this research is Village Fund Management Transparency. Data collection techniques were carried out by means of interviews and documentation. Data analysis technique is done by descriptive analysis. The results of this study indicate that the transparency of the Mattiro Uleng Village government regarding the management of village funds is quite in accordance with the Minister of Home Affairs Regulation Number 20 of 2018, this is because the government still lacks information regarding the realization of village funds.Penelitian ini bertujuan untuk mengetahui: bagaimana Transparansi Pengelolaan Dana Desa di Desa Mattiro Uleng. Variabel penelitian ini adalah Transparansi Pengelolaan Dana Desa. Teknik pengumpulan data dilakukan dengan cara wawancara dan Dokumentasi. Teknik analisis data dilakukan dengan analisis Deskriptif. Hasil penelitian ini menunjukkan bahwa transparansi pemerintah Desa Mattiro Uleng terhadap pengelolaaan dana desanya cukup sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, hal tersebut disebabkanpemerintah masih kurang memberikan informasi terkait realisasi dana desa.Keywords: Transparansi Pengelolaan Dana Desa di Desa Mattiro Uleng

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